中小企业应收账款管理研究——以JYJ公司为例  

The Management of Accounts Receivable from Small and Medium-sized Enterprises——Take JYJ an am example

作　　者：江少波[1] 杨婵 

机构地区：[1]广西大学行健文理学院,广西南宁530005

出　　处：《特区经济》2017年第8期122-123,共2页Special Zone Economy

基　　金：广西大学行健文理学院2015年大学生创业创新项目"我国上市公司内部控制质量调查研究"论文

摘　　要：应收账款作为一种信用和促进销售的手段,具有重要的作用,但是,应收账款金额较大会直接影响到企业营运资金的周转速度。中小企业在发挥应收账款功能的同时,也必须重视对其管理。本文以JYJ公司为例,分析该公司应收账款管理存在的问题及成因,并提出相应的对策和建议。Accounts receivable as a means of credit and promotion of sales play an important role, but the amount of receivables is more than the general meeting directly affects the turnover rate of the enterprise working capital. Small and medium-sized enterprises must pay attention to their management when they play the function of receivables. This paper takes JYJ company as an example to analyze the problems and causes of receivables management in the company, and puts forward corresponding countermeasures and Suggestions.

关 键 词：应收账款 现状 管理 对策和建议 

分 类 号：F406.7[经济管理—产业经济] F426.7